Governmental Accounting & Financial Reporting

This course is offered annually in the spring. Materials and homework will be delivered via the Canvas online platform. In order to receive a certificate of completion for the course, all four online Canvas quizzes must be completed and you must attend all four live in-person sessions.

This course covers the fundamentals of governmental accounting and financial reporting: concepts, standards, and procedures with a special emphasis on North Carolina laws and regulation. It is one of the core courses for the finance officers' certification program. The class uses lectures, class discussions, and practical exercises to address a number of topics, including the Local Government Budget and Fiscal Control Act, the role of the Local Government Commission, and extensive work with the governmental GAAP environment including the elements of fund accounting and external financial reporting. 

Certification Questions: See the links on the right side of this page for the information you need to know. 

Additional information

Attendees: Experienced finance officers and finance staff; each participant should bring a copy of his or her entity's latest annual financial report.

Credit: Estimated Continuing Professional Education Credit for Certified Public Accountants is thirty (30) hours.

Teaching Methods: Lectures, exercises, case studies, and group discussions.

Prerequisites: It is recommended each participant has completed successfully the Introduction to Local Government Finance seminar or an acceptable substitute, such as the successful completion of the first semester of a typical first-year course in Accounting Principles offered by North Carolina universities, colleges, and community colleges. Please contact smorris@sog.unc.edu with specific questions.

Level of Knowledge: Intermediate


CPE30.00 hrs
There currently are no scheduled offerings of this course.
For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
919.966.4414
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Shannon Morris

Program Manager, Law and Finance Group
Albert and Gladys Hall Coates Distinguished Term Teaching Professor; Secretary, School of Government Foundation Board of Directors